Search for dissertations about: "audit risk"

Showing result 1 - 5 of 57 swedish dissertations containing the words audit risk.

2. 1. Shaping Risk Management in Banks

   Author : Vikash Kumar Sinha; Mats Engwall; Håkan Kullvén; Torkel Strömsten; Marika Arena; Andrea Mennicken; KTH; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; internal audit; risk management; risk culture; Basel models; operational risk; liquidity risk; internrevision; riskhantering; riskkultur; Baselmodellerna; operativ risk; likviditetsrisk; Industriell ekonomi och organisation; Industrial Economics and Management; Business Studies; Företagsekonomi;

   Abstract : The recent financial crisis of 2007-08 was a watershed moment in the history of banking. The unprecedented event led to severe scrutiny by standard setters and regulators on how the business of banking is run. As a result of this strict scrutiny, a wide variety of reforms aimed at the second line of defense (risk management) ensued globally. READ MORE

4. 2. Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services

   Author : Irina Alexeyeva; Stefan Sundgren; Tobias Svanström; Alain Schatt; Umeå universitet; []
   Keywords : audit fees; non-audit fees; crisis; fair value measurement; banking industry; engagement partner; industry expertise; public company expertise; tenure; gender; non-audit services; knowledge spillover; audit efficiency;

   Abstract : This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing.The first essay focuses on environmental factors. READ MORE

5. 3. Audit of groin hernia repair

   Author : Anders Kald; Lloyd M. Nyhus; Linköpings universitet; []
   Keywords : Groin hernia; inguinal hernia; complications; re-operation; recurrence; audit; cost-effectiveness; mesh; laparoscopy; MEDICINE; MEDICIN;

   Abstract : Inguinal hernia repair is the most frequent procedure in general surgery. In the USA approximately 700,000 groin hernioplasties are carried out annually and accounts for almost US$ 3 billion in annual health care revenue. In Sweden approximately 20,000 hernia operations are performed annually and more than 3,000 of them are recurrent hernias. READ MORE

6. 4. Determinants of audit fees and the management of corporate disclosures

   Author : Linus Axén; Torbjörn Tagesson; Pernilla Broberg; Stefan Sundgren; Linköpings universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit fees; Audit fee pressure; Annual report; Business risk; Disclosures; Hybrid organizations; Internal auditing; Project manager; Revisionskostnader; Press av revisionskostnader; Årsredovisning; Affärsrisk; Upplysningar; Hybrida organisationer; Internrevision; Projektledare;

   Abstract : Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. READ MORE

7. 5. Audit regulation and auditor disclosures: Essays on the consequences of ISA 701

   Author : Seyed Mahmoud Hosseinniakani; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit regulation; auditor disclosures; key audit matters; ISA 701; audit quality; capital market; management disclosures; earnings management;

   Abstract : Auditing regulations have changed over time, with the aim of increasing the quality of the audit process and audit report that assist stakeholders in decision-making. Such changes include the recent revisions and introduction of International Standards on Auditing (ISAs), which aim to enhance transparency and the value of information presented in the audit report. READ MORE